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Employment Discrimination Remedies And Tax Gross Ups, Gregg D. Polsky, Stephen F. Befort Oct 2004

Employment Discrimination Remedies And Tax Gross Ups, Gregg D. Polsky, Stephen F. Befort

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This article considers whether a successful employment discrimination plaintiff may be entitled, under current law, to receive an augmented award (a gross up) to neutralize certain adverse federal income tax consequences. The question of whether such a gross up is allowed, the resolution of which can have drastic effects on litigants, has received almost no attention from practitioners, judges, and academics. Because of the potentially enormous impact of the alternative minimum tax (AMT) on discrimination lawsuit recoveries, however, the gross up issue is now beginning to appear in reported cases.

The three principal federal anti-discrimination statutes - Title VII, the …


In Search Of The Best Procedure For Enforcing Employment Discrimination Laws: A Comparative Analysis, Jean R. Sternlight Jan 2004

In Search Of The Best Procedure For Enforcing Employment Discrimination Laws: A Comparative Analysis, Jean R. Sternlight

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As our world effectively shrinks, many countries are beginning to reach a striking substantive consensus regarding the prohibition of employment discrimination. Yet, and in sharp contrast, nothing approaching consensus has yet emerged regarding the best procedural method with which to resolve individual claims of employment discrimination. Instead, while countries have struggled, individually, to devise processes that meet a variety of needs, none seems to be satisfied with its efforts. Litigation is slow, costly, and impersonal. Informal processes such as conciliation, mediation, arbitration, or administrative processes aim to be faster and cheaper, but may not result in adequate enforcement of discrimination …


Flores V. Southern Peru Copper Corporation: The Second Circuit Fails To Set A Threshold For Corporate Alien Tort Claim Act Liability, Lori D. Johnson Jan 2004

Flores V. Southern Peru Copper Corporation: The Second Circuit Fails To Set A Threshold For Corporate Alien Tort Claim Act Liability, Lori D. Johnson

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In Flores v. Southern Peru Copper Corporation, the U.S. Court of Appeals, Second Circuit, re-examined its Alien Tort Claims Act (ATCA) jurisprudence and assumed that a private domestic company acting in its private capacity could be liable to Peruvian nationals under the ATCA for a wide range of torts under international law, including violations of rights to “life and health.” Previous cases and other Circuits held that only a handful of egregious crimes, when committed by a private individual or corporation, can justify private liability under the ATCA. Rather than abiding by these interpretations, however, the court examined in depth …


Functionality Or Formalism? Partners And Shareholders As "Employees" Under The Anti-Discrimination Laws, Ann C. Mcginley Jan 2004

Functionality Or Formalism? Partners And Shareholders As "Employees" Under The Anti-Discrimination Laws, Ann C. Mcginley

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In Clackamas Gastroenterology Associates P.C. v. Wells, the United States Supreme Court established the standards for determining whether a shareholder in a professional corporation ("PC") is an "employee" as defined by Title I of the Americans with Disabilities Act of 1990 ("ADA"). Characteristics the court saw as distinguishing partnerships are the profit sharing, contributions to capital, part ownership of partnership assets, and the right to share in management subject to agreement. Even if the partner's power is insufficient to avoid discrimination, courts should also consider whether the partner is more like an independent contractor in that he or she is …


Masculinities At Work, Ann C. Mcginley Jan 2004

Masculinities At Work, Ann C. Mcginley

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This article focuses on the study of masculinities, a body of theoretical and empirical work by sociologists, feminist theorists and organization management theorists. This work, much of which employment law scholars have ignored, studies the role of masculinities, which are often invisible, in creating structural barriers to the advancement of many women and some men at work. Masculinities comprise both a structure that reinforces the superiority of men over women and a series of practices, associated with masculine behavior, performed by men or women, that aid men to maintain their superior position over women. In their less visible form, masculinities …


Disparate Impact Theory In Employment Discrimination: What’S Griggs Still Good For? What Not?, Elaine W. Shoben Jan 2004

Disparate Impact Theory In Employment Discrimination: What’S Griggs Still Good For? What Not?, Elaine W. Shoben

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Is disparate impact a dead theory of employment discrimination? Definitely not. The theory itself has a more stable legal status than it did when the Supreme Court embraced it in its 1971 opinion Griggs v. Duke Power Co. But is it thriving in litigation? It appears to be neither thriving nor dead. It has become a relatively less vital tool, compared with theories of intentional discrimination. Despite the heroic effort of Congress to keep the theory from destruction by the Supreme Court through its express codification in 1991, disparate impact litigation is not making a major impact in this …


Affirmative Action In The Workplace: The Signficance Of Grutter?, Rebecca H. White Jan 2004

Affirmative Action In The Workplace: The Signficance Of Grutter?, Rebecca H. White

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The Supreme Court's decision last term in Grutter v. Bollinger answered important questions about the affirmative use of race in the educational context. I have been asked by the editors of the Kentucky Law Journal to explore the impact the decision is like to have on affirmative action in a different context--employment. Simply put, to what extent does Grutter affect a public or private employer's ability to voluntarily adopt an affirmative action plan in order to diversify its workplace? The short answer, of course, is that the Grutter decision does not directly apply to the affirmative use of race or …